---
kind: "section"
citation: "36 U.S.C. § 70706"
title: "36"
title_heading: "Patriotic and National Observances, Ceremonies, and Organizations"
number: "70706"
heading: "Property exempt from taxation"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/36/70706"
units:
  - "Subtitle II — Patriotic and National Organizations"
  - "Part B — Organizations"
  - "Chapter 707 — Frederick Douglass Memorial and Historical Association"
---

# §70706. Property exempt from taxation


Any property formerly occupied by the late Frederick Douglass as his homestead, commonly called Cedar Hill, in the village of Anacostia, District of Columbia, and owned by the [corporation](/usc/36/220501.md?p=b-7), is exempt from taxation as long as the property is used for the purposes of the [corporation](/usc/36/220501.md?p=b-7).


## Source credit

(Pub. L. 105–225, Aug. 12, 1998, 112 Stat. 1355.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised<br>Section | Source (U.S. Code) | Source (Statutes at Large) |
| 70706 | 36:4407. | June 6, 1900, ch. 806, § 7, 31 Stat. 663. |

This section is substituted for the source provision to eliminate unnecessary words.